Who actually beneifts from tax breaks for distressed neighborhoods?

Part of the Tax Cuts and Jobs Act of 2017 was a provision known as Opportunity Zones that was designed to significantly boost the fortunes of low-income communities. Like many previous government tax-incentive efforts to spark investment in distressed areas, the provision offers tax benefits to those who invest in these neighborhoods.

The aim is to encourage investors to place money into areas that urgently need investment. But there are experts who worry that some of the investment may not benefit the intended targets.